Research On Budget Management Of State-Owned Capital Management In China

State-owned capital operating budget,refers to the state to obtain state-owned capital gains,the implementation of the distribution for the implementation of the various revenue and expenditure plans,which occupy the main position in the national budget.In August 2014,the latest revision of the "People's Republic of China Budget Law" which for the relevant concepts were specified,the state-owned capital operating budget for the state-owned capital income expenditure arrangements for the budget.It should follow the break-even criteria to prepare the deficit,while the funds transferred to the general public budget.After the reform and opening up,the state-owned capital management system has been further improved.In November 2002,the 16th National People's Congress of our party,the State-owned Assets Supervision and Administration Commission(hereinafter referred to as the SASAC)to qualitative,to determine the representative of the country to perform the duties of investors.After that,a series of studies were conducted on how to fulfill the responsibilities of the contributors.In this environment,this paper has carried out relevant research,hoping to provide an in-depth analysis of the problems existing in the budgeting and income collection of the establishment of the state-owned capital operating budget system,hoping to provide assistance for the further development of China's capital management budget system The From the technical support for the innovation of state-owned assets management,and further promote the improvement of China's national budget system.Therefore,in-depth study on this aspect,not only to promote the new changes in state-owned enterprises to promote the improvement of state-owned capital management system,but also for the government's macro-control also has a positive effect.The time required to create a state-owned capital operating budget system is relatively long and the process is complicated,and it is also necessary to be systematic.Need to take into account the impact of various factors,but also with the other three kinds of budget coordination.In addition,it should be noted that the budget for the preparation,adjustment and other aspects of the responsibility division and coordination management.In this paper,the study is mainly for the state-owned capital management budget management in each of the problems in the work of in-depth analysis.The research approach adopted is the combination of theory and practice.There are six chapters in this article.This article first studies from the theory,through the principal-agent theory and Coase's theory of property rights,and from the modern budget management theory.The theoretical system of creating the capital budget of state-owned capital.From the theory for its description,to determine the status of the theory.After this,from the theory,the basic idea of the state-owned capital operating budget system is carried out,and the existing problems such as the budget preparation,supervision and management mechanism in the system are analyzed in depth,and the author puts forward that the establishment of the main body,The establishment of the system,the improvement of expenditure management,and the creation of the budget supervision and evaluation mechanism are among the most important in the current state-owned capital management budget system.